Corrective Action Plans

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Finding 23476 (2022-060)
Significant Deficiency 2022
RIDOH agrees with the finding and recommendation. RIDOH agrees that redirection of accounting and budgets will require updated contract modifications and subaward forms to ensure proper identification of relevant federal program information, including CFDA number and federal grant name. RIDOH belie...
RIDOH agrees with the finding and recommendation. RIDOH agrees that redirection of accounting and budgets will require updated contract modifications and subaward forms to ensure proper identification of relevant federal program information, including CFDA number and federal grant name. RIDOH believes that the deficiencies occurred due to use of placeholder accounts in contract approval forms for SFY22 when HEZ contract extensions were being prepared at the end of SFY21 for SFY22. Per COVID Governance, a placeholder account number (4875999.02) was created in RIFANS for anticipated additional federal funds (which were not awarded). This placeholder account was used in the COVID Mapping document early in SFY22 and all the contract approval forms had to match the current COVID Mapping document in order to be processed. In addition, the funding sources for SFY22 COVID activities changed frequently as the FEMA 100% reimbursement deadline was extended quarter by quarter through all of SFY22. However, all changes to approved funding for all HEZ contracts should have been appropriately documented in the contract files. RIDOH will take the following steps: ? Memoranda will be written to document the use of placeholder accounts in SFY22 subaward extension approval forms, and all appropriate account numbers and amounts that replaced the placeholder accounts will be documented as approved funding for the subaward purpose. ? Files for SFY23 subawards charged to ELC grants will be reviewed to verify that appropriate funding approval documentation is included. Memoranda will be written to document any funding changes not appropriately captured in subaward approval forms. ? Any placeholder accounts that may have been used for SFY24 subaward amendments will be identified and the list disseminated to all contract managers with instructions to check with COVID Finance leadership to verify the accounts that should be used if a placeholder account was included in any subaward approval paperwork. Assure that appropriate documentation is created and stored if the funding source(s) for any subawards change from the original signed authorization. In the event that funding sources are added, contract modifications shall be issued including applicable Sub-Award forms properly identifying applicable funding sources. Anticipated Completion Date: September 30, 2023 Contact Persons: Alisha Collela, Chief Financial Officer Department of Health alisha.collela@health.ri.gov Dorinda Keene, Deputy CFO/Purchasing Department of Health dorinda.l.keene@health.ri.gov Carla Lundquist, Deputy CFO/Federal Grants Manager Department of Health carla.lundquist@health.ri.gov
Finding 23460 (2022-056)
Significant Deficiency 2022
2022-056a ? RIDE finance will establish procedures by 10/31/23. 2022-056b ? RIDE finance and IT will develop and implement a schedule by 10/31/23. 2022-056c ? RIDE finance and IT will determine relevancy of complementary controls in the SOC2 report by 9/30/23. 2022-056d ? RIDE finance and IT will...
2022-056a ? RIDE finance will establish procedures by 10/31/23. 2022-056b ? RIDE finance and IT will develop and implement a schedule by 10/31/23. 2022-056c ? RIDE finance and IT will determine relevancy of complementary controls in the SOC2 report by 9/30/23. 2022-056d ? RIDE finance and IT will develop and implement an IT vendor management process by 12/31/23. Anticipated Completion Date: December 31, 2023 Contact Person: Mark Dunham, Director, Finance Office Department of Elementary and Secondary Education mark.dunham@ride.ri.gov
Finding 23459 (2022-055)
Significant Deficiency 2022
The Department finance office will work with the charter office to update its policies, procedures, and internal controls for review of charter schools with charter management organizations (CMO) to ensure proper risk assessment for conflicts of interest, related party transactions, and segregation ...
The Department finance office will work with the charter office to update its policies, procedures, and internal controls for review of charter schools with charter management organizations (CMO) to ensure proper risk assessment for conflicts of interest, related party transactions, and segregation of duties between the CMO and the charter school. Anticipated Completion Date: December 31, 2023 Contact Person: Mark Dunham, Director, Finance Office Department of Elementary and Secondary Education mark.dunham@ride.ri.gov
The Department will continue to monitor Title I supplement/supplant methodologies for subrecipients through its subrecipient monitoring/risk assessment survey. The Department will require Title I subrecipients to submit supplement/supplant policies, procedures, and methodologies as a requirement to...
The Department will continue to monitor Title I supplement/supplant methodologies for subrecipients through its subrecipient monitoring/risk assessment survey. The Department will require Title I subrecipients to submit supplement/supplant policies, procedures, and methodologies as a requirement to complete the survey. Anticipated Completion Date: December 31, 2023 Contact Person: Mark Dunham, Director, Finance Office Department of Elementary and Secondary Education mark.dunham@ride.ri.gov
Finding 23451 (2022-051)
Significant Deficiency 2022
The most recent federal pandemic recovery awards have been administered as an appropriation of funds. This tightens the controls over the use of the funds, ensures performance metrics were agreed to prior to release of funds to the subrecipient, and requires consistent reporting and monitoring of p...
The most recent federal pandemic recovery awards have been administered as an appropriation of funds. This tightens the controls over the use of the funds, ensures performance metrics were agreed to prior to release of funds to the subrecipient, and requires consistent reporting and monitoring of performance metrics. Anticipated Completion Date: Completed prior to release of audit. Contact Person: Paul Dion, Director Department of Administration, Pandemic Recovery Office paul.l.dion@doa.ri.gov
The implementation of the Grants Management System has increased controls, standardized business practices, and implemented policy and regulation subrecipients addressing this finding in full. Anticipated Completion Date: System completed December 2022; Regulation completed April 2023 Contact Pers...
The implementation of the Grants Management System has increased controls, standardized business practices, and implemented policy and regulation subrecipients addressing this finding in full. Anticipated Completion Date: System completed December 2022; Regulation completed April 2023 Contact Person: Steve Thompson, Chief of Strategic Planning, Monitoring and Evaluation Department of Administration, Office of Management & Budget, Grants Management Office steve.thompson@omb.ri.gov
Finding 23444 (2022-050)
Significant Deficiency 2022
Finance and the Office of Highway Safety will work together to create policies and procedures to ensure compliance with subrecipient monitoring. Anticipated Completion Date: September 30, 2023 Contact Person: Loren Doyle, Acting Chief Operating Officer / Chief Financial Officer Department of Trans...
Finance and the Office of Highway Safety will work together to create policies and procedures to ensure compliance with subrecipient monitoring. Anticipated Completion Date: September 30, 2023 Contact Person: Loren Doyle, Acting Chief Operating Officer / Chief Financial Officer Department of Transportation loren.doyle@dot.ri.gov
Finding 23441 (2022-047)
Significant Deficiency 2022
Finance and the Office of Highway Safety will work together to create policies and procedures to ensure compliance with earmarking. Anticipated Completion Date: September 30, 2023 Contact Person: Loren Doyle, Acting Chief Operating Officer / Chief Financial Officer Department of Transportation lor...
Finance and the Office of Highway Safety will work together to create policies and procedures to ensure compliance with earmarking. Anticipated Completion Date: September 30, 2023 Contact Person: Loren Doyle, Acting Chief Operating Officer / Chief Financial Officer Department of Transportation loren.doyle@dot.ri.gov
Finding 23439 (2022-038)
Significant Deficiency 2022
We agree with the recommendations and are actively taking steps to address the noncompliance. We expect these steps will result in more consistent FFATA reporting by state agencies with applicable subawards. ? The Grant Management System implemented in December 2022 includes a dedicated section for...
We agree with the recommendations and are actively taking steps to address the noncompliance. We expect these steps will result in more consistent FFATA reporting by state agencies with applicable subawards. ? The Grant Management System implemented in December 2022 includes a dedicated section for each subrecipient at the entity level for the collection of required information for FFATA reporting. If an agency has a subaward that meets the FFATA threshold, key information they need for FFATA reporting is easily accessible. ? Provided mandatory FFATA reporting training for all state agencies with active subawards. The training was conducted 2/8/23. ? Launched a dedicated FFATA reporting page on the Grants Management Office website which contains training resources and a helpful FFATA reporting worksheet. ? Forthcoming FFATA reporting policy. Expected in first half of 2023. Anticipated Completion Date: September 30, 2023 Contact Person: Steve Thompson, Chief of Strategic Planning, Monitoring and Evaluation Department of Administration, Office of Management & Budget, Grants Management Office steve.thompson@omb.ri.gov
Finding 23424 (2022-040)
Significant Deficiency 2022
2022-040a ? The State will expand its formalized risk assessment procedures for the MMIS and RIBridges by enhancing its documentation of the responsibilities of the various State agencies that utilize and manage the systems. 2022-040b ? The MARSE-2.2 Security Framework implemented for RIBridges, in...
2022-040a ? The State will expand its formalized risk assessment procedures for the MMIS and RIBridges by enhancing its documentation of the responsibilities of the various State agencies that utilize and manage the systems. 2022-040b ? The MARSE-2.2 Security Framework implemented for RIBridges, including a formal Risk Assessment performed on RIBridges at startup that determined the System Security and Privacy Control Plan (SSP) that has been implemented. All new system changes are assessed and the SSP controls are updated to remain compliant as needed. The SSP is assessed annual by a third party auditor and defects in the controls are tracked on the system POAM for these as well as other defects that are identified through continuous monitoring and other audits. A General Attestation (in lieu of SOC2 Type2) is in progress for next fiscal year and this will be one of the corrective actions. Anticipated Completion Date: Ongoing Contact Person: Deb Merrill, Information Security Officer Department of Administration, Division of Information Technology deb.merrill@doit.ri.gov
The department of public works updated and put into effect its SOPs for electronic project billing in January 2021. DPW's action plan is to continue adhering to its updated process and procedures. Key individuals responsible: DPW Deputy Director Laupele Tilei, Civil Engineer Uaealesi Doris Faumuina...
The department of public works updated and put into effect its SOPs for electronic project billing in January 2021. DPW's action plan is to continue adhering to its updated process and procedures. Key individuals responsible: DPW Deputy Director Laupele Tilei, Civil Engineer Uaealesi Doris Faumuina-Sipelii; to be completed by September 30 2023
Finding 23390 (2022-001)
Significant Deficiency 2022
City of Camarillo respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: CliftonLarsonAllen LLP 2875 Michelle Drive, Suite 300 Irvine, CA 92606 Audit Period: July 1, 2021 ? June 30, 2022 Significant Defi...
City of Camarillo respectfully submits the following corrective action plan for the year ended June 30, 2022. Name and address of independent public accounting firm: CliftonLarsonAllen LLP 2875 Michelle Drive, Suite 300 Irvine, CA 92606 Audit Period: July 1, 2021 ? June 30, 2022 Significant Deficiency in Internal Control over Compliance and Other Matter: 2022-001 Recommendation: We recommend that the City implement policies and procedures to ensure that FFATA reporting occurs for all subawards of $30,000 or more for all federal awards. Action Taken: The City works with a consultant that provides the FFATA reporting for all Department of Housing and Urban Development grants. The City is updating its grant procedures to include a new process to file the FFATA report for all federal grants that have subawards of $30,000 or greater. For any questions regarding this plan, please contact me at (805) 388-5320 or email muribe@cityofcamarillo.org.
Thurston Regional Planning Council January 1, 2022 through December 31, 2022 This schedule presents the corrective action planned by the Council for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost...
Thurston Regional Planning Council January 1, 2022 through December 31, 2022 This schedule presents the corrective action planned by the Council for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The Council lacked adequate internal controls for ensuring compliance with suspension and debarment requirements. Name, address, and telephone of Council contact person: Tyson Justis 2411 Chandler Court S.W. Olympia, WA 98502 360-741-2515 Corrective action the auditee plans to take in response to the finding: The Council plans on implementing a formalized suspension/debarment verification process in our contracting and procurement procedures for goods and services. In addition, a debarment certification section will be included in our federally funded professional service contracts. Anticipated date to complete the corrective action: 9/1/2023
Elementary and Secondary School Emergency Relief Wage Rate Requirements Elementary and Secondary School Emergency Relief ? Assistance Listing No. 84.425D Recommendation: CLA recommends that the District implement controls to ensure construction contracts include the proper wording and implement cont...
Elementary and Secondary School Emergency Relief Wage Rate Requirements Elementary and Secondary School Emergency Relief ? Assistance Listing No. 84.425D Recommendation: CLA recommends that the District implement controls to ensure construction contracts include the proper wording and implement controls to ensure certified payrolls are received and reviewed. We also recommend the district implement controls for monitoring third party contractors when the contractors are responsible for compliance requirements. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The district was contracting with CESA #10 facilities management to oversee the project. The prevailing wage requirement was designated in the bidding process and the district was assured that the prevailing wage rule would be met. Wage reports were requested and maintained by the CESA #10 office. From now on the district will be requesting that these documents be sent on to the district in a timely manner for review and take pictures of the postings at the job site. Name(s) of the contact person(s) responsible for corrective action: Joe Green Planned completion date for corrective action plan: Next capital project
View Audit 18647 Questioned Costs: $1
Child Nutrition Cluster Segregation of Duties Child Nutrition Cluster ? Assistance Listing No. 10.553, 10.555, 10.559 and 10.582 Recommendation: CLA recommends that the District implement a formal review process over the reporting and verification requirements related to the Child Nutrition Cluster ...
Child Nutrition Cluster Segregation of Duties Child Nutrition Cluster ? Assistance Listing No. 10.553, 10.555, 10.559 and 10.582 Recommendation: CLA recommends that the District implement a formal review process over the reporting and verification requirements related to the Child Nutrition Cluster during the fiscal year and properly retain the documentation. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: This process was completed in the fall of 2022. The person handling this for 2021-22 didn?t complete this process because lunches and breakfasts were all free.. Name(s) of the contact person(s) responsible for corrective action: Lisa Hinker Planned completion date for corrective action plan: Fall of 2022
Finding Reference Number 2022-002: Reporting for AL #98.001 Name of contact person responsible for corrective action: Fernando Ortega Galli Anticipated completion date: 8/31/2023 Corrective action: We will report the sub-award made to Touch Foundation Tanzania (i.e., the only sub-award made by Touch...
Finding Reference Number 2022-002: Reporting for AL #98.001 Name of contact person responsible for corrective action: Fernando Ortega Galli Anticipated completion date: 8/31/2023 Corrective action: We will report the sub-award made to Touch Foundation Tanzania (i.e., the only sub-award made by Touch Foundation Inc. for more than $30,000 in FY22) to the Federal Funding Accountability and Transparency Act Subaward Reporting System (?FSRS?)
FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Department of Housing and Urban Development Finding, 2022-002: Major Programs: Major Program: Section 202 Supportive Housing for the Elderly, Federal Assistance Listing Number 14.157 RECOMMENDATION The auditor recommends ensuring all tenants? 90-day E...
FINDINGS - MAJOR FEDERAL AWARD PROGRAM AUDIT Department of Housing and Urban Development Finding, 2022-002: Major Programs: Major Program: Section 202 Supportive Housing for the Elderly, Federal Assistance Listing Number 14.157 RECOMMENDATION The auditor recommends ensuring all tenants? 90-day EIV reports are generated within the required time period to verify tenant information promptly and help reduce errors in subsidy payments. ACTION TAKEN The Project will be monitoring the use of the EIV system for move-ins and recertifications.
Steilacoom Historical School District No. 1 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requireme...
Steilacoom Historical School District No. 1 September 1, 2021 through August 31, 2022 This schedule presents the corrective action planned by the District for findings reported in this report in accordance with Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Finding ref number: 2022-001 Finding caption: The District did not have adequate internal controls for ensuring compliance with federal wage rate requirements. Name, address, and telephone of District contact person: Shawn Lewis, Assistant Superintendent 511 Chambers Street Steilacoom, WA 98388 253-983-2233 Corrective action the auditee plans to take in response to the finding: (If the auditee does not concur with the finding, the auditee must list the reasons for non-concurrence). The district concurs that it lacked appropriate internal controls to ensure compliance with the federal wage rate requirements. It is highly unusual for a school district to receive federal funds for construction activities and the required contract provisions are not included in the district?s standard contracting templates. The State Auditor's Office reported that the former CFO indicated that she and staff were unaware of federal wage rate requirements. The district agrees that the former CFO should have been aware of these requirements and was responsible to ensure compliance with the requirements. Page 61 Office of the Washington State Auditor sao.wa.gov The district does not expect to receive any federal funds to support construction activities in the near future and therefore finds it highly unlikely that this condition will be repeated. However, the district will take the following steps as corrective action: 1. Update formal procedures to specifically require staff to consider Davis Bacon and other federal requirements when public works are funded with federal funds. 2. Ensure current staff responsible for public works project compliance understand the federal requirements when federal funds are used for such projects. The district believes that these corrective action steps in addition to a change in personnel responsible for overall federal compliance will provide reasonable assurance of future compliance. Anticipated date to complete the corrective action: 9/01/2023
Finding Number: 2022-003 Planned Corrective Action: The District has legal counsel review all contracts for construction to ensure that we comply with all wage requirements and certified payroll reports are now provided weekly by the contractor. Anticipated Completion Date: Already completed Respons...
Finding Number: 2022-003 Planned Corrective Action: The District has legal counsel review all contracts for construction to ensure that we comply with all wage requirements and certified payroll reports are now provided weekly by the contractor. Anticipated Completion Date: Already completed Responsible Contact Person: Muata Niamke, Business Manager and Taylor Friedrich, Treasurer/CFO
Finding: 2022-005 Name of Contact Person: Daniel Weddle, Superintendent Corrective Action: The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews the schedule of e...
Finding: 2022-005 Name of Contact Person: Daniel Weddle, Superintendent Corrective Action: The District relies on the auditor to propose adjustments necessary to prepare the schedule of expenditures of federal awards including the related note disclosures. The District reviews the schedule of expenditures of federal awards and approves all adjustments. Proposed Completion Date: Immediately
La Perla de Gran Precio, Inc., respectfully submits the following corrective action plan (?CAP?) for the year ended December 31, 2022, as required by the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and t...
La Perla de Gran Precio, Inc., respectfully submits the following corrective action plan (?CAP?) for the year ended December 31, 2022, as required by the standards applicable to financial audits contained in Government Auditing Standards, issued by the Comptroller General of the United States; and the audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Auditor?s finding: 2022-001 Name of contact person: Hector L. Pagan Anticipated completion date: 12/31/2023 Organization?s response: Concur Corrective Action Plan La Perla de Gran Precio, Inc., is always committed to complying with all the requirements and therefore we will ensure to perform all internal controls established in our written procedures. Therefore, purchasing personnel will ensure that purchase orders are performed for required transactions and verbal quotations will be documented as well. Additionally, before any disbursement, the director will ensure that transactions include wholly required documents such as requisition, purchase order, invoice, and quotations as applicable. Finally, management will review its internal controls to establish new thresholds for quotations.
Finding No. 2022-001 Material Weakness Personnel Responsible For Corrective Action: Jacob Flowers, Senior Accountant Anticipated Completion Date: August 2023 Corrective Action Plan: The Boone County Auditor?s office will create a report containing all the amounts that were previously submitted to US...
Finding No. 2022-001 Material Weakness Personnel Responsible For Corrective Action: Jacob Flowers, Senior Accountant Anticipated Completion Date: August 2023 Corrective Action Plan: The Boone County Auditor?s office will create a report containing all the amounts that were previously submitted to US Treasury portal. This report will show when the new projects were added and the amounts that were allotted to each project. The report will also show how much was paid to each project every quarter and the remaining balances for each project at the end of every quarterly submission. The bottom of the report will show the current quarterly submission which will contain all the new projects added, all the expenditures made, and the remaining balances for each project. The report will also show the remaining balance for ARPA funding that has not been assigned to a project. The report will have a signature line for the accountant who prepared this report and who will be responsible for submitting these amounts to the portal. A second signature line will be for the accountant who will review these amounts and approve it for submission. Once it has been approved for submission, this document will be saved for historical review.
2022-003 Allowable Costs/Cost Principles Type of Finding: Material Weakness in Internal Control Over Compliance and Noncompliance Federal programs purchases go through multiple approvals prior to issuing a purchase order. Approvals include the grant program administrator, director of purchasing, dir...
2022-003 Allowable Costs/Cost Principles Type of Finding: Material Weakness in Internal Control Over Compliance and Noncompliance Federal programs purchases go through multiple approvals prior to issuing a purchase order. Approvals include the grant program administrator, director of purchasing, director of finance, and assistant superintendent of business and operations, and superintendent at a minimum. All approving staff have attended federal programs training including ESSER training. Since the questioned costs went through the established approval procedures, all staff with responsibility of approving grant purchases will attend additional training on allowable costs including a refresher training each semester beginning with the Spring 2023 semester. Training should be continuous and ongoing since question-and-answer documents are constantly updated and changed. To address the specific finding in the audit, the director of finance will establish pre-paid accounts in the general fund that will be used to record subscriptions and contracts that extend beyond the current fiscal year. At the end of the fiscal year, the director of finance will move expenditures associated with the fiscal year to the grant through a journal entry. In addition, the pre-paid account will be reconciled with the balance of each subscription identified in the reconciliation. The list of pre-paid subscriptions and the journal entry will both be reviewed and approved by the assistant superintendent of business and operations as a part of newly established operating procedures. Estimated Completion Date: January 2023 Management Contact: Margaret Lee
View Audit 18283 Questioned Costs: $1
Finding 22978 (2022-003)
Material Weakness 2022
FINDING 2022-003 Contact Person Responsible for Corrective Action: Cheryl Alcorn, County Auditor Contact Phone Number: 574-753-7700 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Plan of action has been implemented to include procedures and controls...
FINDING 2022-003 Contact Person Responsible for Corrective Action: Cheryl Alcorn, County Auditor Contact Phone Number: 574-753-7700 Views of Responsible Official: We concur with the finding. Description of Corrective Action Plan: Plan of action has been implemented to include procedures and controls to ensure vendor contracts include suspension and debarment compliance clause. If suspension and debarment clause is not included the Auditor will research suspension debarment findings through the SAM Exclusions website. Research results will be reviewed and documented by Commissioner President. Plan of action includes recording of Procurement process, history of obtaining sales/services contracts. Anticipated Completion Date: Corrective action plan will start immediately.
Finding 2022-003: Significant Deficiency - Excess Fund Balance Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2022-2023 school year that will adequately reduce the food service fund balance. Action to be taken: Management agrees with t...
Finding 2022-003: Significant Deficiency - Excess Fund Balance Recommendation: The District should implement a budget, as well as the required corrective action plan, for the 2022-2023 school year that will adequately reduce the food service fund balance. Action to be taken: Management agrees with the finding and we are in the process of developing a spend down plan. We are looking at expanding food choices, expanding healthy food options, as well as needed upgrades to equipment. District Contact Person: Bill Crane, Superintendent. Date of Completion: June 30, 2023.
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